Are these operating and non-operating assets and liabilities labeled correctly? Answers are on the left, key is in the right.

Target Corporation Balance Sheet ($ millions, except footnotes) 28-Jun-05 Assets Ops Asset = OA NOA Cash and cash equivalents $1,648 Non-Ops Asset = NOA Credit card receivables 5,666 Ops Liability = OL OA Inventory 5,838 Non-Ops Liability = NOL Other current assets 1,253 Total current assets 14,405 Property and equipment Land 4,449 OA Buildings and improvements 14,174 OA Fixtures and equipment 3,219 Computer hardware and software 2,214 OA Construction-in-progress 1,158 Accumulated depreciation -6,176 Property and equipment, net 19,038 Other noncurrent assets 1,552 Total assets $34,995 Liabilities and shareholders' investment OL Accounts payable $6,268 OL Accrued and other current liabilities 2,567 NOL notes payable 753 Total current liabilities 9,588 NOL Long-term debt 9,119 OL Deferred income taxes 851 OL Other noncurrent liabilities 1,232 Shareholders investment Common stock 73 Additional paid-in-capital 2,121 Retained earnings 12,013 income (loss) -2 Total shareholders' investment 14,205 Total liabilities and shareholders' equity S34 995